my mother was american born and raise and educated in the united states but married an american. she paid taxes for years at the consultate in toronto ontario and then became a canadian citizen at which time her social security no. changed. i ahave the american one and am looking for a lawyer to find out about tax years that she paid but without the social security no. from the states i can not go to IRS. cAN YOU HELP ME AS SHE IS DECEASED NOW AND I WANT TO LIVE WITH HER RELATIVES WHO ARE IN THE STATES
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I think you mean she married a Canadian??? and I will proceed on that assumption.
Shew would also not have changed her social security number (SSN). That is so rare that she would have had to be in the witness protection program or have had someone use her number in a STOLEN identity, MIXED identity or SCRAMBLED SSN manner.
You can see a recent IRS warning on Identity theft involving Non-resident and foreign accounts (affects 10,000 o5r so of my readers) at: http://www.irs.gov/businesses/international/article/0,,id=121498,00.html
If you go to www.irs.gov and search on the key word identity theft you will find much more.
If your mother was a US citizen and you are 52 or younger, you are likely a US citizen.
I am assuming this because you said your mother was educated in the US. If she came to Canada after age 19 and you are under 52, you are a US citizen.
The rules are that if you were born after Dec 24, 1952 and your mother lived in the US for 10 years, five of which were after age 14, you are a US citizen.
So if your mother lived there until age 20, you are a US citizen.
If you were born after November 14, 1986 and your mother lived in the US for five years with only '2' years after age 14, it ,means that you are a US citizen if she came to Canada at age 17 or older.
If you were born prior to Dec 24, 1952, you may stioll be aUS citizxen if you spent time in the US going to University, etc.
If you think you are a citizen, apply for a US passport. Be prepared to prove your mother's situation which may mean that you have to find school records, doctor's records, dentist's records, etc.
Even if you are over 52 and did not live int eh US as required, note 4 at the end of the chart points out that you are likely entitled to an exemption and area US citizen.
If you are a US citizen, which is likely if you are under 55, you can just go to the USA to live.
Your citizenship has nothing to do with whether your mother filed her returns in teh US although she should have filed up until the date of her death and if she has an estate, an estate 706 tax return should be filed.
The following chart will show you if you are a US citizen. The bad news is that if you find yourself to be a citizen and claim that citizenship, you will have to file 6 years of back US taxes. That is where I come in. We would be glad to help.
NATURALIZATION CHART
For determining whether LEGITIMATE CHILDREN BORN OUTSIDE
The U.S.
acquired U.S. citizenship at birth.
PERIOD
| PARENTS | RESIDENCE REQUIRED
OF:
|
|
PARENT
or
|
CHILD
STEP
1
|STEP
2
|STEP
3
| STEP
4
Select
|
Select
| Measure citizen parent's
residence
| Determine whether child
period
in
| applicable |
against the requirements for
the
| has since lost U.S.
which
| parentage |
period in which child was
born.
| citizenship. (The child
child
was
|
| (The child acquired U.S.
citizen-
| lost on the date it became
born.
|
| ship at birth if, at time of
the
| impossible to meet the
|
| child's birth, citizen parent
had
| necessary requirements,
|
| met applicable
residence
| never before age 26.)
|
|
requirements.)
|
Prior
to
| one parent | Citizen
parent had resided in
the
| None.
05/24/34
| US citizen |
U.S. (Originally only fathers
could
|
|
| transmit: mothers added
Oct.94)
| (see note
(5))
On/after
| Both are
| One had resided in the
U.S.
| None.
05/24/34
|
citizens
|
|
& prior
to |
One citizen | Citizen had resided in the
U.S.
| 5 year's residence in the
01/13/41
| one alien
|
| U.S. or its outlying
|
parent.
|
| possessions between ages
of
On/after
| One citizen | Citizen had resided
in U.S. or
its
| 13 and 21. OR. 2 years'
01/13/41
| one alien
| outlying possessions 10 years,
at
| continuous presence in
and
prior
|
parent.
| least 5 of which were after
age
| U.S. between ages 14 and
to
|
| 16, or if citizen parent
served
| 28. (NONE, if at time
12/24/52
|
| honorably in U.S. Armed
Forces:
| of child's birth, citizen
|
|(1) between 12/07/41 and
12/31/46
| parent was employed
|
|(5 of the required years
may
| by a specified U.S.
|
| have been after age 12); or note
(2)
| organization. This
|
| between 12/31/46 and
12/24/52,
| exemption is not applicable
|
| parent needed 10 years
physical
| if parent transmitted
|
| presence, at least 5 of
which
| under *(1) or *(2) opposite.)
|
| were after age
14.
| Notes (1). (2). and (4).
| Both are
| One had resided in the U.S. or
its
| None.
| US citizens |outlying
possessions.
|
On/after
| Both are
| One had resided in the U.S. or
its
| None.
12/24/52
|
citizen
| outlying possessions note
(3).
|
& prior
to |
One citizen | Citizen has
been physically present in
| None.
11/14/86
| one alien
| US or outlying possessions 10
years,
|
|
parent.
| at least 5 which are after age 14 note
(3).
|
On/after
| Both are
| One had resided in the U.S. or
its
| None.
11/14/86
|
citizen
| outlying
possessions
|
| One citizen | Citizen has been
physically present in I None.
|
| one alien
| US or outlying possessions 5
years,
|
|
parent.
| at least 2 which are after age 14 note
(3).
|
1. Absence of less than 60 days in the
aggregate (total) will not break continuity of physical presence for this
purpose. Honorable service in US armed forces counts as residence or physical
presence.
2. No specific period of residence is
required if alien parent naturalized before child reaches 18 years and child
begins to reside permanently in U.S. prior to 18th
birthday.
3. Physical presence abroad of dependent
unmarried son or daughter as member of household of a person serving honorably
in U.S. Armed Forces or employed by U.S. government or international
organization may be counted as physical presence.
4. The retention requirement was repealed
by Act of 10/10/78. Persons who had on
10/10/78 failed to retain are relieved from having to do
so. Those who have previously lost citizenship by a failure to satisfy retention
requirements of the Acts of 1934, 1940, and 1952 may NOT be
reinstated.
5. Until Oct 20, 94, only father could
transmit. Changed with President Clinton signing the Technical Corrections Bill
giving citizenship to children of US citizen mothers.
(Aug 16, 2003 recreated from official US
documentation for the CEN-TA-PEDE. newsletter of
the CEN-TA GROUP,
4466 Prospect Road, North Vancouver, BC, CANADA V7N 3L7 www.centa.com PH (604) 980-0321 [email protected]).
David Ingram's US / Canada Services
US / Canada / Mexico tax, Immigration and working Visa Specialists
US / Canada Real Estate Specialists
My Home office is at:
North Vancouver, BC, CANADA, V7N 3L7
Cell (604) 657-8451 -
(604) 980-0321 Fax (604) 980-0325
Calls welcomed from 10 AM to 9 PM 7 days a week Vancouver (LA) time - (please do not fax or phone outside of those hours as this is a home office) expert US Canada Canadian American Mexican Income Tax help.
$1,600 would be for two people with income from two countries
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